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All Journal JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Diponegoro Journal of Accounting
Arifin Sabeni
Fakultas Ekonomi Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Diponegoro Journal of Accounting

 1 
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA : ( STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE TAHUN 2008-2011) Amalina, Nur; Sabeni, Arifin
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The rapid capital market development currently creates some opportunities and alternative for investor. On the other hand, the company should be compete to get fund from the investor. The Company can get some fund by raising and selling some stock to investor in capital market.Related with the problem that is raised , the purpose of this research is provide empirical evidence concerning the effect of Current Ratio (CR), Leverage Ratio (LR), Inventory Turnover (IT), Operating Profit Margin (OPM) and Price Earning Ratio (PER) in predict the earning changes in manufacture company for one next year period. The Object population of this research are manufacture company listed on BEI and reported in ICMD from 2008 to 2011, 25 company sample  result by random sampling technique. Tools of data analysis used in this study is the classical assumption test, multiple regression analysis, hypothesis testing, and the coefficient of determination.Based on the result and study, it can generalized that there is significant effect between the Current Ratio (CR), Operating Profit Margin (OPM) to earning changes. Besides there is no significant effect between Leverage Ratio (LR), Inventory Turnover (IT) and Price Earning Ratio (PER) to earning changes.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENETAPAN FEE AUDIT EKSTERNAL PADA PERUSAHAAN YANG TERDAFTAR DI BEI Rizki Nugrahani, Nadia; Sabeni, Arifin
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze factors that influence the determination of external audit fees on all companies listed on Bursa Efek Indonesia (BEI). The factors tested in this study are internal audit, corporate governance, the characteristics of auditors (BIG4), firm size, and subsidiaries. Collecting data is using purposive sampling method to all companies listed in Bursa Efek Indonesia (BEI) during 2009-2011. A total of 65 companies in used as sample in this research. This study uses multiple linear regression as the analysis instrument. Before being conducted the regression test, it is examined by using the classical assumption tests.The results of this research showed that the size of the board commissioner, the size of the audit committee, characteristics of the auditor (BIG4), firm size and subsidiaries have significant relationship on the external audit fees. However, internal audit, the independence of the board commissioner, the meeting intensity of the board commissioner, independency of the audit committee, and the meeting intensity of the audit committee did not have significant influence with external audit fees.
PENGARUH KONSERVATISME AKUNTANSI TERHADAP NILAI PERUSAHAAN PADA KRISIS KEUANGAN TAHUN 2008 Hartono, Rizkita Amalinda; Sabeni, Arifin
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to examine the effects of accounting conservatism applied by public companies before the crisis period on firm value in crisis period. In this study, accounting conservatism is measured by C-Score and shareholder’s value is measured by three proxies, which are buy-and-hold abnormal return (BHAR), cumulative stock return, and stock return volatility. Beta, cash holdings, sales growth, and tangibility are used as control variables. The population of this study is all the public companies listed in Indonesia Stock Exchange (IDX) in 2003-2009. The sampling method used is purposive sampling. Total data of this study is 303 companies. Then 59 data that include outliers should be excluded from samples of observation. So the final samples are 244 data. Multiple regression is used as analysis technique. The empirical result of this study shows that accounting conservatism has positive and significant effects to both firm value proxies which are BHAR and cumulative stock return, meanwhile has negative and significant effect to stock return volatility. In sum, accounting conservatism has significant effect to shareholder’s value.
Co-Authors Nadia Rizki Nugrahani Nur Amalina Rizkita Amalinda Hartono